Capital created from profit, from revaluation of fixed assets, in case the items subject to revaluation were spent from the books, and in case of companies of the State Treasury - as at the day of transformation of a state-owned enterprise into a company - also from part of issued fund and the...

A list of orders submitted by an enterprise's clients.

Work carried out following the decisions of an enterprise to utilise the results of research and development works, including decisions of using both own and licensed invention projects, related to starting the production of new products or modernisation of produced products and introduction of...

Tangible components of assets, intended for further resale (including goods for resale being delivered). Goods include own production finished products in sales points of an enterprise, provided such products can be distinguished from purchased products.

The size of production effects arrived at in result of human labour per unit of such work i.e. labour expended on the surveyed production in a given enterprise (company) conducting economic activity classified to sections B, C, D, E NACE Rev.2....

Products not further processed within the same enterprise in which they were produced, therefore products which are finished and complete after all production stages (including ripening, drying and similar technological processes), conform with defined standards and in case of absence of standards...

A mark for distinguishing products and services of the enterprise among products and services of the same sort of other enterprises. Trademark can be protected by a protection right . Granted protection rights are entered to the trademarks register....

This category includes: - income from sales of products (goods and services) produced by a unit (including local unit) being sold outside of an enterprise, - costs of producing services for own needs of an enterprise (i.e. cost of own production distributed to own network of retails shops, costs of...

Index illustrates basic price changes in industry i.e. in four sections according to the Polish Classification of Activities (PKD) 2007: mining and quarrying, manufacturing, electricity, gas, steam and air conditioning supply and also water supply; sewerage, waste management and remediation...

Indices are calculated on the basis of a quarterly survey of prices of services representatives rendered by purposively selected economic entities, in which the number of employees amounts to 10 and more persons, with primary or secondary activity in the field of land transport and transport via...

Dwellings - in buildings that are in whole owned by a gmina and individual dwellings owned by a gmina, but located in buildings constituting a shared real property, i.e. dwellings which serve meeting the needs of all inhabitants of a gmina; remaining in administration of a municipal organizational...

Performing transport of goods for own needs, i.e. without fee (included in costs of an enterprise)....

An organized entirety (an enterprise, a division, a branch, etc.) located in the place identified by a separate address, at which or from which the activity is managed by at least one working person....

Reserves for liabilities related to risk transactions that may cause a threat of losses or incurring additional costs. We should create them, if we meet the following conditions: the enterprise has a legal or constructive obligation consequential to past events, if the value can be estimated...

A natural person or legal entity registered as a taxpayer of a goods and service tax (VAT) in the dispatches or arrival Member State....

It is the expected value of fixed asset or residue after it (forecast of value after the leasing period - the price of which the leasing object would be sold after the agreement ending) or the value of income generated by enterprise in the next years after the forecast of free money transfers.

An enterprise group consists of enterprises that are independent in legal terms, but rely on each other economically due to the control and/or ownership links between them. The links between the parent unit and its subsidiaries can be identified within the group....

Sharing information electronically and automatically between different functions of the enterprise, supporting its activity....

ERP stands for Enterprise Resource Planning and consists of one or of a set of software applications that integrate information and processes across the several business functions of the enterprise....

A closed network that uses Internet protocols to securely share enterprise's information with suppliers, vendors, customers or other businesses partners....

Kind of work where persons employed work away from the enterprise's regular work site while having access to the enterprise's computer system (e.g. using Internet), telephone. As a whole or partly no personal contact with employer is needed.

Economic entity, the basic activity of which is the sale of commodities, classified in accordance with the Polish Classification of Activities in the section "Wholesale and retail trade; repair of motor vehicles including motorcycles"....

Investments made in the early stages of development of the enterprise, to start a business or an expansion. Venture capital is one of the varieties of Private Equity....

Commercial institution that organizes stage and open-air events for entertainment and occasional nature involving professional artists and ensembles.

Multinational enterprise group is a group of at least two enterprises located in other countries, with ultimate parent unit (global group head) located in one of them....

A part of consolidated financial statement of an enterprise group including revenue and cost account for the reporting period.

Consolidated financial statement is a financial statement of enterprise group which includes data of the parent unit and its subsidiaries at all levels, irrespective of the country in which their offices are located, compiled in such a way as if the group constituted one unit....

Truncated enterprise group is a part of a multinational group, where enterprises are located in the same country....

Domestic (national) enterprise group is a group composed only of enterprises (both parent units and subsidiaries) that are resident in the same country....

An essential component of earnings and salaries. Base salary comprises guaranteed, constant elements paid every month regardless of the enterprise results or employee appraisal. It can also occur independently, being the only obligatory component of earnings and salaries. It is often a basis for...